RESEARCH ARTICLE
Robots and accounting comparability: Evidence from Chinese manufacturing
Huijie Cui,
Shangkun Liang,
Canyu Xu,
Huijie Cui
International Business School, Beijing Foreign Studies University, Beijing, China
Search for more papers by this authorShangkun Liang
School of Accountancy, Central University of Finance and Economics, Beijing, China
Search for more papers by this authorCorresponding Author
Canyu Xu
School of Business, East China University of Science and Technology, Shanghai, China
Correspondence
Canyu Xu, School of Business, East China University of Science and Technology, Shanghai, China.
Email: [email protected]
Search for more papers by this authorHuijie Cui,
Shangkun Liang,
Canyu Xu,
Huijie Cui
International Business School, Beijing Foreign Studies University, Beijing, China
Search for more papers by this authorShangkun Liang
School of Accountancy, Central University of Finance and Economics, Beijing, China
Search for more papers by this authorCorresponding Author
Canyu Xu
School of Business, East China University of Science and Technology, Shanghai, China
Correspondence
Canyu Xu, School of Business, East China University of Science and Technology, Shanghai, China.
Email: [email protected]
Search for more papers by this authorFirst published: 24 November 2024
Abstract
This paper focuses on how the employment of robot influences accounting comparability in Chinese manufacturing and provides evidence of a positive link. Promoting operating stability and reducing earnings management are two underlying mechanisms. Furthermore, the positive link is more significant in firms within high-tech industries or owing higher skilled labour, with firms being covered by analysts or the legal environment being enhanced, and the positive link becomes more significant. Overall, our study brings substantial evidence that supports the spillover effect of robots on financial reporting.
Open Research
DATA AVAILABILITY STATEMENT
The data that support the findings of this study are available from the corresponding author upon reasonable request.
Supporting Information
| Filename | Description |
|---|---|
| acfi13363-sup-0001-Supinfo.docxWord 2007 document , 20.7 KB |
Appendices S1–S3. |
Please note: The publisher is not responsible for the content or functionality of any supporting information supplied by the authors. Any queries (other than missing content) should be directed to the corresponding author for the article.
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